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Union Free School District of the Tarrytowns - Fixed Assets (2018M-185)
… Board did not designate a property control manager. None of the 39 fixed assets valued at $242,673 were tagged as … valued at $126,303 were not recorded on the inventory list. Key Recommendations The Board should designate a …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/11/union-free-school-district-tarrytowns-fixed-assets-2018m-185Forks Fire District #3 - Financial Planning (2018M-20)
… corrective action. Appendix B includes our comment on the District’s response. …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/05/11/forks-fire-district-3-financial-planning-2018m-20Town of Guilford - Justice Court Accountability (2018M-248)
… to identify outstanding balances. The Court has a shortage of $370 and unidentified funds of $8,207. Key Recommendations The current Justice should: Prepare a list of Court liabilities and compare it to reconciled bank …
https://www.osc.ny.gov/local-government/audits/justice-court/2019/08/02/town-guilford-justice-court-accountability-2018m-248CUNY Bulletin No. CU-285
… Employees in Bargaining Units SB, SE, SL, SM, SP, ST, SU, SV, SW, SX, SZ, TS and TT represented by City Employees Union …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-285-deduction-code-378-future-planning-insuranceDays Worked Calculator – Reporting Elected and Appointed Officials
… of hours per task into the number of days worked to put on your monthly report. Rev. 5/22 …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/days-worked-calculatorResponsibility for IT Internal Controls – Information Technology Governance
… will occur and remain undetected. Internal controls over IT seek to help ensure that computer systems and the data … in policies. Some local governments and schools use an IT vendor for assistance in establishing, conducting and monitoring IT internal controls. An important way that governing boards …
https://www.osc.ny.gov/local-government/publications/it-governance/responsibility-it-internal-controlsJanuary 2001: Accounting & Reporting of Expendable and Non-expendable Trusts
… principal may be spent. Currently, in the Uniform System of Accounts (USA), these trusts are accounted for and … trusts. The statement eliminates the designation of expendable and nonexpendable trust funds and creates new … special revenue fund or a permanent fund. Both of these funds will use the modified accrual basis of …
https://www.osc.ny.gov/local-government/publications/january-2001-accounting-reporting-expendable-and-non-expendable-trustsImproper Fee-for-Service Pharmacy Payments for Recipients With Third-Party Health Insurance (Follow-Up)
… audit report, Medicaid Program – Improper Fee-for-Service Pharmacy Payments for Recipients With Third-Party Health … recovery process to ensure all available recoveries on FFS pharmacy payments were made. The audit also found claim … not taken steps to look into and recover most of the FFS pharmacy payments identified in the initial report. Also, …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/improper-fee-service-pharmacy-payments-recipients-third-party-health-insurance-followMedicaid Program – Claims Processing Activity October 1, 2023 Through March 31, 2024
… Medicaid recipients who should not have had managed care coverage because they had other concurrent comprehensive … on behalf of incarcerated recipients whose managed care coverage should have been suspended. As a result of the …
https://www.osc.ny.gov/state-agencies/audits/2025/02/06/medicaid-program-claims-processing-activity-october-1-2023-through-march-31-2024Medicaid Overpayments for Certain Medicare Part C Claims (Follow-Up)
… of the three recommendations included in our initial audit report, Medicaid Overpayments for Certain … (deductibles, coinsurance, and copayments). We issued our initial audit report on January 16, 2015. The audit objective … the period September 1, 2008 through August 31, 2013. Our initial audit identified 5,571 Medicare Part C claims that …
https://www.osc.ny.gov/state-agencies/audits/2016/12/08/medicaid-overpayments-certain-medicare-part-c-claims-followUpstate Medical University's Billing Practices
… Purpose To determine whether the Upstate Medical University’s (Upstate) billing practices are adequate … timely and that services being provided meet carrier’s “medical necessity” requirements. Our audit scope covers the … July 1, 2014 through June 30, 2016. Background Upstate Medical University (Upstate), central New York’s only …
https://www.osc.ny.gov/state-agencies/audits/2017/02/17/upstate-medical-universitys-billing-practicesOversight of Telemental Health Services
… method that uses two-way, real-time interactive audio and video equipment to provide and support mental health services …
https://www.osc.ny.gov/state-agencies/audits/2021/06/17/oversight-telemental-health-servicesResponsiveness to Noise Complaints Related to Construction Projects (Follow-Up)
… Objective To determine the extent of implementation of the … in our initial audit report, Responsiveness to Noise Complaints Related to Construction Projects (Report … To determine the extent of implementation of the …
https://www.osc.ny.gov/state-agencies/audits/2020/02/04/responsiveness-noise-complaints-related-construction-projects-followChenango Valley Central School District – Audit Follow-Up (2022M-162-F)
… Cooperative Educational Services (BT BOCES) South Central Regional Information Center (SCRIC) to provide IT services. … who acts as liaison between the District and SCRIC Results of Review Of the three recommendations contained in … to officials confidentially and communicated those results confidentially to District officials. 1 Personal, …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/24/chenango-valley-central-school-district-audit-follow-2022m-162-fRetroactive Service Credit Due to Litigation, Settlements, and Arbitration Awards – Enhanced Reporting
… settlements or arbitration when such actions result in the payment of retroactive salary. If you would like legal … be charged for the employer portion of this adjustment in a future annual invoice. Rev. 2/23 …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/retroactive-service-credit-due-litigation-settlements-and-arbitration-awardsOverview – Enhanced Reporting
… NYSLRS employers can submit reports in Retirement Online as a file or through …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/reporting-formats/overviewAccounts Payable Advisory No. 6
… Subject: Making Payments to Time Warner Cable Guidance: Consistent … Making Payments to Time Warner Cable …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/6-complex-entity-time-warner-cableAccounts Payable Advisory No. 7
Making Payments to Barnes Noble
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/7-complex-entity-barnes-nobleAccounts Payable Advisory No. 16
… Subject: Making Payments to Long Island Power Authority Guidance: Consistent with the Guide … vendors. Improper preparation of vouchers payable to Long Island Power Authority may delay payment crediting. Also, … For information on how to process payments to Long Island Power Authority, please refer to the GFO, Chapter …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/16-complex-entity-long-island-power-authorityRed Hook Central School District – Follow Up (2007M-66-F)
… in July 2007. Background The Red Hook School District is located in Dutchess and Columbia counties. The District is governed by the Board of Education which comprises five …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/10/red-hook-central-school-district-follow-2007m-66-f